https://www.taxtmi.com/caselaws?id=119025 Gas scrubbers and spare packed beds used with D.G. sets qualified for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Although their classification as chemical media under Chapter 38 was disputed, their function of removing sulphur impurities from intake air and their installation in D.G. sets established their connection with eligible capital goods. The relevant definition covered specified goods and, following amendment, their components, spares and accessories. The items were therefore treated as eligible accessories or components of capital goods, and Modvat credit was available. en-us Tue, 24 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119025 Gas scrubbers and spare packed beds used with D.G. sets qualified for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Although their classification as chemical media under Chapter 38 was disputed, their function of removing sulphur impurities from intake air and their installation in D.G. sets established their connection with eligible capital goods. The relevant definition covered specified goods and, following amendment, their components, spares and accessories. The items were therefore treated as eligible accessories or components of capital goods, and Modvat credit was available. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119025